Summary
RMO No. 35-2010 amends RMO No. 31-98, as amended by RMO No. 86-99, by delegating to the Regional Offices the authority to approve requests for disposal of Specialized Accountable Forms.
Key points
- Regional Committee. A Regional Committee is created in the Regional Offices. The Assistant Regional Director is Chairman, with the Chief of the Finance Division and the Chief of the Administrative Division as Members.
- How disposal is done. The Committee disposes of obsolete, cancelled or spoiled accountable forms under existing Commission on Audit rules and regulations. Documentary stamps are the exception: they first undergo analysis by the BIR laboratory in the National Office.
- Witness. The BIR Regional Auditor is informed and asked to witness every disposal.
Who is affected
- BIR Regional Offices
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.